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2013 (6) TMI 394 - AT - Central ExciseCenvat Credit - Input Services - GTA - Outward transportation - Held that:- . The expression "up to the place of removal" has a clear and absolute meaning beyond the pale of doubt. In the present case, the final product was cleared from the place of removal (whether it be factory or depot) by the appellant by making use of GTA service. The service so used is not coming within the ambit of the definition of 'input service' for the period after 31.3.2008. - Pre deposit ordered for an amount of Rs. 1 crore and rs. 46.83 lacs.
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